[专业英语]2011年注册会计师考试常用英文测试词汇整理(2) [复制链接]

累计折旧 Accumulated depreciation ~1
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　　固定资产减值准备 Impairment of fixed assets [cXu<vjFM  
　　工程物资-专用材料 Project material - specific materials I;P?P5H  
　　工程物资-专用设备 Project material - specific equipment >z>UtT:  
　　工程物资-预付大型设备款 Project material - prepaid for equipment qE$.a[  
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ~q4DePVE  
　　在建工程 Construction in progress e&;c^Z  
　　在建工程减值准备 Impairment of construction in progress O3bK>9<K  
　　固定资产清理 Disposal of fixed assets "*+epC|ks  
　　无形资产-专利权 Intangible assets - patent %bDd  
　　无形资产-非专利技术 Intangible assets - industrial property and know-how d2.n^Q"?3  
　　无形资产-商标权 Intangible assets - trademark rights 1G.+)*:3  
　　无形资产-土地使用权 Intangible assets - land use rights Y0s^9?*  
　　无形资产-商誉 Intangible assets - goodwill 1yX&iO^d  
　　无形资产减值准备 Impairment of intangible assets R3?~+y&  
　　长期待摊费用 Deferred assets  o<Y|N  
　　未确认融资费用 Unrecognized finance fees 3C_g)5 _:  
　　其他长期资产 Other long term assets ngeX+@  
　　递延税款借项 Deferred assets debits LaN4%[;X1-  
　　应付票据 Notes payable w2+RX-6Ie  
　　应付帐款 Trade creditors M8KfC!  
　　预收帐款 Adanvances from customers \M>AN Z}  
　　代销商品款 Consignment-in payables }s}9@kl;&  
　　其他应交款 Other payable to government 1 _5[5K^  
　　其他应付款 Other creditors _JR4 PKtx  
　　应付股利 Proposed dividends !cSD9q*  
　　待转资产价值 Donated assets cb'8Li8,j  
　　预计负债 Accrued liabilities KOi%zE%  
　　应付短期债券 Short-term debentures payable `d OjCA_&  
　　其他流动负债 Other current liabilities D|e6$O5o  
　　预提费用 Accrued expenses ec=4L@V*  
　　应付工资 Payroll payable ni~45WX3  
　　应付福利费 Welfare payable Z:T4Z}4N  
　　短期借款-抵押借款 Bank loans - Short term - pledged ?MpGzCPa  
　　短期借款-信用借款 Bank loans - Short term - credit 5Qy,Pkje  
　　短期借款-担保借款 Bank loans - Short term - guaranteed l' "<  
　　一年内到期长期借款 Long term loans due within one year 6bHj<6>MX  
　　一年内到期长期应付款 Long term payable due within one year ,ypx y/  
　　长期借款 Bank loans - Long term J,7_5V@jJ  
　　应付债券-债券面值 Bond payable - Par value ;A-Ef  
　　应付债券-债券溢价 Bond payable - Excess k;LENB2iv  
　　应付债券-债券折价 Bond payable - Discount m.V mS7_I  
　　应付债券-应计利息 Bond payable - Accrued interest ]nfS vPb  
　　长期应付款 Long term payable ;H:qDBH  
　　专项应付款 Specific payable ^+GN8LUs  
　　其他长期负债 Other long term liabilities ;P2~cQjD;  
　　应交税金-所得税 Tax payable - income tax gvcT_'  
　　应交税金-增值税 Tax payable - VAT !%Z1"FDm/  
　　应交税金-营业税 Tax payable - business tax  oK
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　　应交税金-消费税 Tax payable - consumable tax ?[m5|ty#  
　　应交税金-其他 Tax payable - others